What are considered digital services under Nepal's new Digital Service Tax (DST) procedure?

Nepal’s debt financing landscape is undergoing its most significant statutory overhaul in years. Three parallel developments are converging in 2026. The first is a draft amendment to the Public Debt Management Act, 2079 that would allow the sovereign to issue foreign currency denominated government securities for the first time.

Nepal’s hydropower sector still runs on a licensing regime built around the Electricity Act, 2049 (1992) and the Companies Act, 2063 (2006), with a cluster of sector-specific policies layered on top over three decades. The Ministry of Energy, Water Resources and Irrigation (MoEWRI) retains policy oversight and licensing authority. The Department of Electricity Development (DoED) issues survey and generation licences for certain threshold.

As per the IRD Notice, preference shares will not be included in calculating the 50% ownership change threshold under Section 57 unless those preference shares carry voting rights.

This article from Niti Partners and Associates explains the lock‑in period rules applicable to promoter shares, employee shares, project‑affected local shares, and other restricted securities under Nepali securities law. The lock‑in mechanism is primarily governed by the Securities Registration and Issue Regulation, 2073 and enforced through the depository system of CDS and Clearing Limited (CDSC).

An Initial Public Offering (IPO) is the process through which a company offers its shares to the general public for the first time. IPO registration in Nepal refers to the legal and regulatory procedure that a company must complete before issuing shares to the public. The process is regulated by the Securities Act, 2063, the Companies Act, 2063, and regulations issued by the Securities Board of Nepal (SEBON). IPO registration is designed to ensure transparency, investor protection, disclosure of material information, and compliance with capital market requirements. Before a company can issue shares to the public, it must obtain approval from SEBON and satisfy various legal, financial, and procedural requirements.